（Visiting Period：2014.4-2014.6、2016.4-2016.6）
MICHAEL D. YU
Department of Accounting and Finance
University of West Georgia
1601 Maple St., Carrollton, GA 30118
(678) 839-6517; myu@westga.edu
EDUCATION
PhD, University of Missouri – Columbia, Missouri, 2007
MBA, College of William and Mary, Virginia, 2002
BA, University of International Relations, China, 1991
TEACHING EXPERIENCE
Associate Professor, University of West Georgia, Georgia, January, 2013 – Present
Assistant Professor, Washington State University, Washington, 2007 – 2012
Instructor, University of Missouri – Columbia, Missouri, 2005 – 2007
Instructor, College of William and Mary, Virginia, 2001 – 2002
Instructor, Beijing TV University, China, 1990 – 1991
COURSES TAUGHT
PhD Level, Doctoral Seminar on Empirical Archival Research, Research and Professional Development Seminar
MBA Level, Financial Accounting and Analysis
MACC Level, Financial Reporting Analysis and Contemporary Issues, Seminar in Financial Accounting
Undergraduate Level, Introduction to Financial and Managerial Accounting, Intermediate Accounting I, II, and III, and Advanced Accounting
PUBLICATIONS
“Does Delaware Incorporation Affect Firm Value? Further Evidence,” with Jere Francis, Blue Sky Blog, Columbia Law School, 2015 (September).
“Incorporation Choice and the Cost of Equity Capital,” with Jere Francis, International Journal of Business Research, Vol. 15, No. 3, 115-145, October, 2015.
“Accounting Standards and Earnings Management around the World,” Journal of International & Interdisciplinary Business Research, Vol. 1, (Spring 2014), 43-69.
“Office Size of Big Four Auditors and Client Restatements,” with Jere Francis and Paul Michas, Contemporary Accounting Research, Vol. 30, No. 4 (Winter 2013), 1626-1661.
“The Effect of Big Four Office Size on Audit Quality,” with Jere Francis, The Accounting Review, Vol. 84, No. 5, 2009 (September), 1521-1552.
WORKING PAPERS
“Why Hire a Big 4 Auditor 500 Miles Away?” with Lily Brooks, Contemporary Accounting Research, First Round.
“Does Size Really Matter? Evidence from China,” April 2014.
“Big Four Office Size and Audit Pricing,” May 2009.
“Analyst Forecasts around Restatement Announcements,” with Inder Khurana and Raynolde Pereira, December 2009.
REFEREE SERVICES
Journal of International & Interdisciplinary Business Research, China Journal of Accounting Research, Contemporary Accounting Research, The Accounting Review , Managerial Auditing Journal, Pakistan Journal of Commerce and Social Sciences, American Accounting Association Annual Meeting, AAA Financial Accounting and Reporting Midyear Meeting, AAA Western Region Annual Meeting, AAA International Accounting Section Midyear Meeting
OTHER SERVICES
Member of the Editorial Board, International Journal of Financial Research
Editorial Board Member of the Austin Journal of Accounting, Audit and Finance Management
University of West Georgia RCOB Strategic Planning Committee
University of West Georgia RCOB Subcommittee on International Programs
Member of the International Editorial Board, Pakistan Journal of Commerce and Social Sciences (Pakistan)
WSU Beckman Scholarship Committee
WSU Curriculum Change Implementation Committee
WSU University Administrator Education Program, SWUFE (Summer 2009)
Beta Alpha Psi Meetings and Socials
Various Master Students Oral Committees
PROJECTS AND GRANTS
Audit Quality Investigation, PricewaterhouseCoopers INQuires 2007
HONORS AND AWARDS
IABE 2015 Best Paper Award, Las Vegas, 2015
Best Paper Award, International Journal of Business Research, 2015
Annual Faculty Research Award, University of West Georgia, 2013-2014
Outstanding Auditing Dissertation Award, American Accounting Association, 2010
Ponder Scholarship in Business, University of Missouri – Columbia, 2003 – 2006
Summer Teaching Fellowship, School of Accountancy/U. of Missouri, 2005 – 2006
Doctoral Student Summer Research Fellowship, University of Missouri – Columbia, 2004
MBA Student Fellowship, College of William and Mary, 2001 – 2002
MBA Student Scholarship, College of William and Mary, 2000 – 2001
PRESENTATIONS
“Incorporation Choice and the Cost of Equity Capital,” with Jere Francis, presented at the IABE Fall 2015 Conference (Las Vegas, NV).
“Why Hire a Big 4 Auditor 500 Miles Away?” with Lily Brooks, presented at the University of West Georgia in Fall, 2014.
“Office Size of Big Four Auditors and Client Restatements,” with Jere Francis, presented at the University of Oregon in April, 2008.
“Office Size of Big Four Auditors and Client GAAP Failures,” with Jere Francis, presented at the 2008 American Accounting Association Annual Meeting (Los Angeles, CA).
“Auditor Office Size and Audit Quality,” with Jere Francis, presented at the 2007 American Accounting Association Annual Meeting (Chicago, IL).
“International Earnings Management and Accounting Standards,” presented at the 2006 American Accounting Association Annual Meeting (Washington, DC).
CONFERENCES
2015 IABE Las Vegas Conference, October 2015
2015 Deloitte Foundation/FSA Faculty Consortium, May 2015
2013 Deloitte Foundation/FSA Faculty Consortium, May 2013
2008 American Accounting Association Annual Meeting (Chicago, IL), August 2008
2008 AAA New Faculty Consortium (Washington, DC), Feb 2008
2007 American Accounting Association Annual Meeting (Chicago, IL), August 2007
2006 American Accounting Association Annual Meeting (Washington, DC), August 2006
2005 American Accounting Association Annual Meeting (San Francisco, CA), August 2005
2005 Financial Accounting and Reporting Section Midyear Meeting and Doctoral Consortium (San Diego, CA), January 2005
2004 American Accounting Association Annual Meeting (Orlando, FL), August 2004
2004 Financial Accounting and Reporting Section Midyear Meeting and Doctoral Consortium (Austin, TX), January 2004
PROFESSIONAL EXPERIENCE
Consultant, F&M Bank, Frederick, Maryland, Fall 2001
M&A Consultant, Carus Corporation, Chicago, Illinois, Summer 2001
Trainee, KPMG Norfolk, Virginia, Winter 2000
Director of the Board, Novotel Jinan, China, 1996 – 1998
CEO & President, Shandong Yanshan Int’l Tourism Co., China, 1992 – 1995
